CGST Rules

bombay high court
Case BriefsHigh Courts

Bomby High Court issued notice to the Attorney General regarding challenge to the provisions of Section 15(5) of the CGST Act, 2017 being unconstitutional and violative of Articles 246A and 366(12) of the Constitution of India.

Authority for Advance Ruling 
Advance RulingsCase Briefs

KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.